The Impact of a Participant-Based Accounting Cycle Course on Student Performance in Intermediate Financial Accounting I

Siagian, Ferdinand T.; Khan, Mohammad

Journal of Education for Business, v91 n6 p311-317 2016

The authors investigated whether students in an Intermediate Financial Accounting I course who took a 1-credit, participant-based accounting cycle course performed better than students who did not take the accounting cycle course. Results indicate a higher likelihood of earning a better grade for students who took the accounting cycle course even after controlling variables known to be associated with student performance. The questionnaire results indicate that students who took the accounting cycle course were satisfied with the quality of the course, felt that it was helpful in preparing them for future accounting courses, and would recommend it to their peers, suggesting that the course adds value to accounting students.